Bodie Company, Inc., sells equipment. The annual fiscal period ends on December $31.$ The following is a partial listing of account balances on December $31$:

Sales Revenue $180,000$

Sales Returns and Allowances $10,000$

Sales Discounts $5,000$

Cost of Goods Sold $95,000$

Selling and administrative Expense $45,000$

Interest Expenses $7,000$

Bodie$$s gross profit for the period is